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Below are the journal entries for each transaction

Jan $1)$ No journal entry is needed for the authorization of shares.

Jan $1)$

DR: Cash $$5,400,000$

DR: Common Stock $$900,000$

CR: Paid$-$in Capital in Excess of Par $-$ Common Stock $$4,500,000$

Jan $2)$

DR: Cash $$900,000$

DR: Preferred Stock $$800,000$

CR: Paid$-$in Capital in Excess of Par $-$ Preferred Stock $$100,000$

Jan $2)$

DR: Cash $$4,400,000$

DR: Common Stock $$600,000$

CR: Paid$-$in Capital in Excess of Par $-$ Common Stock $$3,800,000$

Jan $2)$

DR: Cash $$980,000$

DR: Discount on Bonds Payable $$20,000$

CR: Bonds Payable $$1,000,000$

Jan $2)$

DR: Cash $$480,000$

CR: Notes Payable $$480,000$

Jan $2)$

DR: Cash $$200,000$

CR: Mortgage Payable $$1,800,000$

CR: Building $$2,000,000$

Jan $3)$

DR: Cash $$100,000$

CR: Investment in Winnie Industries Common Stock $$100,000$

Jan $3)$

DR: Cash $$600,000$

CR: Investment in Robin's Ice Cream Bonds $$600,000$

Jan $31)$

DR: Mortgage Interest Expense $$13,500$

DR: Mortgage Payable $$2,695\mathrm{.}07$

CR: Cash $$16,195\mathrm{.}07$

Feb $1)$

DR: Treasury Stock $$1,600,000$

CR: Cash $$1,600,000$

Feb $28)$

DR: Mortgage Interest Expense $$13,482\mathrm{.}72$

DR: Mortgage Payable $$2,712\mathrm{.}35$

CR: Cash $$16,195\mathrm{.}07$

Mar $1)$

DR: Cash $$1,450,000$

CR: Treasury Stock $$1,160,000$

CR: Paid$-$in Capital from Treasury Stock Transactions $$290,000$

Mar $1)$

DR: Cash $$40,000$

DR: Realized Loss on Sale of Investment $$20,000$

CR: Investment in Winnie Industries Common Stock $$60,000$

Mar $15)$

DR: Dividends Payable $-$ Common $$400,000$

DR: Dividends Payable $-$ Preferred $$32,000$

CR: Retained Earnings $$432,000$

Explanation:

Please refer to the above journal entries for the detailed explanation.

Step $2$

Mar $30)$

DR: Dividends Payable $-$ Common $$400,000$

DR: Dividends Payable $-$ Preferred $$32,000$

CR: Cash $$432,000$

Mar $31)$

DR: Interest Expense $$10,000$

DR: Notes Payable $$30,000$

CR: Cash $$40,000$

Mar $31)$

DR: Interest Expense $$10,000$

DR: Discount on Bonds Payable $$1,000$

CR: Cash $$9,000$

Mar $31)$

DR: Mortgage Interest Expense $$13,465\mathrm{.}38$

DR: Mortgage Payable $$2,729\mathrm{.}69$

CR: Cash $$16,195\mathrm{.}07$

Mar $31)$

DR: Dividend Revenue $$5,000$

CR: Cash $$5,000$

Mar $31)$

DR: Cash $$4,500$

CR: Interest Revenue $$4,500$

Mar $31$

DR: Finished Goods Inventory $$2,100,000$

DR: Work in Process Inventory $$150,000$

DR: Raw Materials Inventory $$250,000$

CR: Cash $$2,200,000$

CR: Accounts Payable $$300,000$

Mar $31)$

DR: Cash $$3,000,000$

Explanation:

Please refer to the above journal entries for the detailed explanation.

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